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Central Excise - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Manufacture - Packing of assorted medicament into a single ...


Packing Medicaments into Cartons from Retail Packs is Not Manufacturing, Repacking from Bulk Not Applicable Here.

April 11, 2012

Case Laws     Central Excise     AT

Manufacture - Packing of assorted medicament into a single carton by taking small quantities of retail packs of various medicines from different cartons and writing the names and quantities of such medicament over the carton were done as per the requirements of the customer. Aforesaid does not amount to manufacture, as well as question of repacking from bulk pack to retail packs also does not arise - AT

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